Hello, my name is Andrew H Griffin the third I’m a California bankruptcy attorney with over 35 years of experience Everyone knows that you can’t discharge income taxes in bankruptcy, right? No, not right at all. This misconception about bankruptcy law illustrates. Just what you shouldn’t substitute gossip for advice of a good lawyer especially when the question involves discharging income taxes in a consumer bankruptcy case generally income taxes are Dischargeable in a chapter 7 or chapter 13 bankruptcy case when the tax is four years old or more It is not accomplished through special legal wizardry In fact, it’s routine and it happens automatically in most cases where legal tests are met. How is this possible? Because of Bankruptcy Code section 523 a 1 which lays out the test for determining whether your income taxes can be discharged first you must look at that the Text must be old for a year where three years have passed since the tax return was due most of the time the return Was due in April 15 second. The return must have been filed more than two years ago Obviously this rule applies only in to late filers third The tax must not have been assessed within the last two hundred forty days This rule applies where the return didn’t accurately show all the tax that was owed the IRS just finished assessing additional taxes after discovering your mistake fourth if you willfully attempted to evade or defeat Payment it can’t be discharged courts have ruled that simple non-payment without anything more is not enough to show that you tried to evade or defeat payment of that tax sections 523 and 507 of the Bankruptcy Code Do impose some additional requirements but what has been written above is enough? for most people to know if you filed your tax return on time and if the return was accurate and if it’s been more than Three years since the return was due at the latest Usually April 15 of the given year then your taxes are going to be discharged if you file for bankruptcy Unless specific exception in the law applies to you It’s that simple if you owe income tax And you can’t pay here’s what you now know you should do first try to avoid listening to legal advice about bankruptcy from well-meaning friends at cocktail parties and Second get yourself to a bankruptcy lawyer to find out for sure if your income taxes are dischargeable in bankruptcy This is Andrew rich Griffin the third at andrew griffin law office calm today We’re helping you understand the bankruptcy process If you want to learn more about the bankruptcy process go to andrew griffin law office Come to get a free copy of my book Which you could buy for 1695. I want to give everybody an opportunity to get that book for an immediate free PDF download or click here